BEPS (Base Erosion and Profit Shifting) and Developing Countries: Priority Actions and Impact on Latin America

Projeto BEPS, consiste em atualizar, de forma rápida e coordenada, a rede interna-cional de acordos de bitributação, evitando, assim, as várias rodadas de negocia-ções bilaterais que seriam necessárias para a efetiva introdução das alterações propostas. A experiência mostra que vários lustros seriam necessários para a

ACRÓNIMOS. ARCOM. Agencia de Regulación y Control Minero. BEPS abusivas, la situación se agrava si además es frisada por una cláusula de.

Clausula ppt beps

POYIM – A free PowerPoint PPT presentation (displayed as a Flash slide show) on PowerShow.com - id: 381444-Y2QwZ The webinar 'International taxation, BEPS and Principal Purpose Test (PPT)' can be attended online via the secure web-based program Kaltura Live Room of Leiden University. A few days before the webinar takes place, an instruction document about access to the … • India has opted not to grant treaty benefits when PPT invoked Impact of BEPS Action 6 and Article 7 of MLI on India’s tax treaties –CA Vishal Palwe –14 July 2018 11. Overview of PPT rule of the MLI • Minimum standard • Obtaining the benefit was one of the principal purposes of … In addition to implementing the four BEPS minimum standards in the short term, Bahrain has also committed to implement the other (11) BEPS measures in the medium to long term. As Bahrain has only recently joined the Inclusive Framework, we expect a peer review to take place to assess Bahrain’s progress towards meeting the four minimum standards in the short to medium term. In this article, the author discusses the principal purpose test (PPT) included in article 29 of the OECD and UN Models (2017), arguing in particular that while the PPT certainly permits a purposive interpretation, it may not be used to build into tax treaty law additional requirements that were never intended.

BEPS abusivas, la situación se agrava si además es frisada por una cláusula de. 3 Jun 2015 BEPS é o plano de ações da OECD promovido pelo G20 para lidar com a erosão da base tributária e da deslocalização do lucro - Base Erosion.

Se trata de pautas previstas en el artículo 7 del MLI, dirigidas a evitar la utilización indebida de los Convenios; a saber: Test del Propósito Principal (Principal Purpose Test o PPT) y la regla simplificada de Limitación de Beneficios (Limitation on Benefits o LOB). Ambas integran el estándar mínimo aludido anteriormente.

2017-03-09 II Seminário CARF de Direito Tributário Brasília (DF), 30 e 31 de agosto de 2016. BEPS e Aggressive Tax Planning Em julho de 2013, a OCDE publicou seu Plano de Ação.

BEPS (Base Erosion and Profit Shifting) and Developing Countries: Priority Actions and Impact on Latin America

Pregrado Bogotá D.C., Colombia, 2019 Michael Zavaleta, tax & legal partner en ZavaRod, nos explica los aspectos relacionados con la cláusula antielusiva general y el proyecto BEPS, y las faculta la iniciativa BEPS. • Reglas específicas para evitar el uso indebido de tratados bajo la regla de “Propósito Principal” (Principal Purpose Test o “PPT” por sus siglas en inglés) y una regla simplificada de “Limitación de Beneficios” (Limitation of Benefits o Treaty Shopping, Rule Shopping e a cláusula PPT. Objetivo Ao assistir as vídeo aulas desse Módulo, o aluno irá compreender as questões relacionadas ao planejamento fiscal internacional agressivo e ao Projeto BEPS da OCDE/G20; bem como ao Treaty Shopping, ao Rule Shopping e à cláusula PPT. 2.2. A inclusão da norma geral antielisiva (PPT) nos tratados para evitar a dupla tributação.

A few days before the webinar takes place, an instruction document about access to the … • India has opted not to grant treaty benefits when PPT invoked Impact of BEPS Action 6 and Article 7 of MLI on India’s tax treaties –CA Vishal Palwe –14 July 2018 11.
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Fiscal de la Federación, que se va a conocer como la “Cláusula Anti-Abuso”, reforma promovida por la OCDE, y que entrará en vigor el 1º. de enero de 2020. 5 Oct 2015 Página 2 de 18. La OCDE, describe el paquete final de BEPS como un Incluir únicamente de la cláusula PPT; o.

It then identifies the critiques of the PPT clause, defines treaty abuse, i.e.
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In this article, the author discusses the principal purpose test (PPT) included in article 29 of the OECD and UN Models (2017), arguing in particular that while the PPT certainly permits a purposive interpretation, it may not be used to build into tax treaty law additional requirements that were never intended.

It should be noted that the PPT is similar to the general anti-abuse rule (GAAR) in the EU anti-tax avoidance directive, as both are inspired by BEPS action 6. Overlaps between the application of the PPT and GAAR are possible. BEPS Actions addresses much of the DE BEPS concern, but also sets out additional measures countries may consider.